Adran 13 – Ymgorffori Swyddfa Archwilio Cymru
25.Mae adran 13 yn sefydlu corff corfforaethol newydd o'r enw Swyddfa Archwilio Cymru (SAC). Mae'r cymal hwn hefyd yn rhoi effaith i Atodlen 1, sy’n cynnwys darpariaeth ynghylch ymgorffori SAC.
Deddf Archwilio Cyhoeddus (Cymru) 2013
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